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IRSOther IRS Forms (7000–9999)

Official form guide

Form 926: 926

Form 926 is the IRS return used by U.S. persons who transfer property to a foreign corporation. It must be filed when the transfer meets the reporting thresholds set by the regulations.

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Form Overview

IRS Form 926 - 926

Form 926 is the IRS return used by U.S. persons who transfer property to a foreign corporation. It must be filed when the transfer meets the reporting thresholds set by the regulations.

The form captures the type of property transferred, its fair market value, the foreign corporation’s identifying information, and any related tax consequences.

Risk Radar

Scan points
  • 1A single missed or mis‑valued transfer can trigger a $10,000 penalty per violation.
  • 2Omitting the foreign corporation’s identification number
  • 3Under‑reporting the fair market value of transferred property
  • 4Failing to attach the form to the income‑tax return
  • 5Missing the filing deadline and incurring penalties

Plain English

If you are a U.S. individual, partnership, corporation, or trust and you give assets to a company that lives outside the United States, the IRS wants a report. Form 926 tells the tax agency what you gave, to whom, and how much it was worth.

Submission Date

  • Filing date: 2018-12-04 22:00:37
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

fair market valuemarket valuepartnershipfair marketindividualoutsideforeignmarket

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What this form is for

  • Use when you transfer property to a foreign corporation and the value exceeds $100,000 (or other thresholds).
  • Do not use for simple cash gifts that fall below reporting thresholds.
  • Check Form 5471 if you are a U.S. shareholder of a foreign corporation.

Form selector

Use this form or another form?

Transfer of stock to a foreign partnership

Reports partnership interest, not corporation ownership

✓ Verify entity type first

Form 8865

U.S. person receives property from foreign corporation

Still reports the receipt of property

✓ Confirm that the transfer is inbound, not outbound

Form 926 (reverse)

Deadline or filing window

Form 926 is due when the taxpayer’s income‑tax return is due, including extensions. For most calendar‑year filers, that means April 15, or October 15 if an extension is filed. If the transfer occurs after the filing year, the form must be filed with the return for the year in which the transfer happened.

  • —Fair market value of property | Use comparable market data or appraisal | Reported FMV | Ensure valuation date matches transfer date

Checklist

What you need before filling it out

1

Property description

Deed, title, or asset schedule · Transfer documents

⚠ Often omitted or vague✕ High
2

Fair market value

Independent appraisal or market price · Appraisal report

⚠ Using outdated values✕ Medium
3

Foreign corporation ID

EIN, foreign tax ID, or registration number · IRS confirmation letter

⚠ Missing ID leads to rejection✕ High
4

Transfer date

Closing statement or transfer agreement · Contract date

⚠ Date mismatch causes timing errors✕ Medium
5

Related party status

Ownership chart · Shareholder ledger

⚠ Forgetting related‑party rules✕ Medium

Before you submit

  1. 1Use the 2024 edition of Form 926
  2. 2Verify the foreign corporation’s identification number
  3. 3Confirm fair market value with a recent appraisal
  4. 4Complete all required parts (I‑III) and attach schedules
  5. 5Sign the form or have an authorized representative sign
  6. 6Attach the form to the annual income‑tax return or mail separately
  7. 7Check the mailing address for the filing year
  8. 8Retain copies of all supporting documents for at least three years

How to file this form

  1. 1Download the 2024 Form 926 PDF from IRS.gov
  2. 2Enter taxpayer information in Part I
  3. 3List each transferred asset and its FMV in Part II
  4. 4Calculate any adjustments in Part III
  5. 5Print, sign, and scan the completed form
  6. 6Attach to the Form 1040/1120/etc. when e‑filing, or mail to the address in the instructions
  7. 7Confirm receipt via the IRS e‑file acknowledgment or certified mail tracking

Known limitations

  1. 1Form does not calculate any tax due; it is purely informational
  2. 2Valuation guidance is limited to general IRS rules; professional appraisal may be needed
  3. 3The form does not replace reporting requirements for related foreign trusts (Form 3520)
  4. 4Instructions may lag behind regulatory changes; verify current thresholds

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 926 is currently in its 2024 edition. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2024 version
  • Fee – no filing fee for Form 926 itself
  • Mailing address – use the address in the 2024 instructions for separate filing
  • Electronic filing – attach as PDF when filing with the annual return
  • Signature requirement – must be signed by the taxpayer or authorized representative

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Quick Facts

U.S. persons (individuals, estates, trusts, corporations, partnerships) who make a reportable transfer of property to a foreign corporation.
The form captures the type of property transferred, its fair market value, the foreign corporation’s identifying information, and any related tax consequences.
Generally due on the same day as the taxpayer’s income tax return, including extensions. For calendar‑year taxpayers, the deadline is April 15 (or October 15 with an extension).
File with the IRS as part of the taxpayer’s regular income‑tax return package. If filing separately, mail to the address listed in the Form 926 instructions for the applicable filing year.
Errors can trigger penalties, interest, or an audit. Missing or incorrect information may also affect the taxpayer’s ability to claim related foreign tax credits.
1. Gather details of the property, its fair market value, and the foreign corporation’s EIN or foreign tax ID. 2. Complete Part I (general information) and Part II (property description). 3. Calculate any required adjustments in Part III. 4. Attach the form to the annual income‑tax return or file it separately by the due date.

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After you file

  1. 1Keep the signed Form 926 and all supporting documents in your tax file
  2. 2Monitor IRS correspondence for acceptance or correction notices
  3. 3Update your foreign corporation ownership schedule for future filings
  4. 4If an extension was filed, note the new deadline in your calendar
  5. 5Track any penalties or interest that may arise from later adjustments

Sources

  • SRCIRS Form 926 title and purposeIRS.gov
  • SRCFiling deadline aligns with income‑tax returnIRS instructions
  • SRCNo filing feeIRS Form 926 instructions
  • SRCSignature requirementForm 926 line instructions
  • SRCMailing addressIRS Form 926 2024 instructions
  • SRCEdition dateForm 926 2024 PDF header
  • SRCThresholdsNot explicitly listed in provided source
  • SRCRelated forms (5471, 8865)IRS cross‑references in instructions

Common confusion points

Threshold amount

Different thresholds for cash vs. non‑cash property

→ Review the instructions for each asset class

Entity type

Mistaking a foreign partnership for a corporation

→ Verify the entity’s formation documents

Valuation date

Using a date other than the transfer date

→ Use the exact transfer date for FMV

Related‑party rules

Not all related parties trigger reporting

→ Check ownership percentages

Electronic vs. paper filing

Unclear if separate filing is allowed

→ Follow the 2024 instructions for submission method

Workflow map

Related forms and next steps

5 signals

Before

Determine ownership – Form 5471 may be required

Current

926

After

If foreign tax credit is claimed – Form 1116

Often used with

Annual income tax return (Form 1040, 1120, 1065, etc.)

⚠ If something goes wrong

  • Penalty notice – Form 1127 (if applicable)
  • Report gain/loss on Schedule D

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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